Kitty owns and operates Whisker Me Away, a SBE business that specialises in rescuing, rehabilitating and where possible, rehoming, street cats. As part of her business, Kitty offers cat grooming services, as well as weekly Re-meow-dial and Pawsitivity classes to cats owned by an array of high-income earners to cut the cattitude and ensure their cats are feline fine.

Throughout the year, Kitty received the following amounts:

Item	Amount ($)
Cat Grooming	51,000
Re-meow-dial classes	108,000
Pawsitivity classes	45,000
Rehoming Fees Collected	8,000

Included above was $13,000 for Re-meow-dial classes not yet performed, while a further $27,000 related to Re-meow-dial classes paid in an earlier income year. Due to the elite nature of her services, Kitty does not offer refunds for any cancelled classes.

Based on the above facts and relevant tax laws, what amount does Kitty need to declare as assessable income?